A disclosure statement is a written document that a debtor must prepare and file in a Chapter 11 bankruptcy. The disclosure statement must provide "adequate information" concerning the debtor's financial affairs. The information provided in this statement allows creditors to evaluate the debtor's Chapter 11 reorganization plan. After the disclosure statement is filed, a hearing will be held and the disclosure statement will either be approved or rejected at this hearing. If the court approves the statement, the debtor must then mail to all creditors and their trustee their reorganization plan, their disclosure statement, a notice giving the time within which the plan must be accepted or rejected, and any other information directed by the court,such as opinion summaries.